IBERIBEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IBERIBEL
Largest movements
- Tangible fixed assets +€757,970
new in 2024: €757,970
- Receivables within one year -€103,098
down €103,098 (-12.5%), from €827,569 to €724,471
of which Other amounts receivable: -€103,098
- Contributions +€1.1m
up €1.1m (+25.0%), from €4.5m to €5.7m
- Other debts -€372,000
down €372,000 (-67.9%), from €548,000 to €176,000
- Profit (loss) carried forward -€132,732
down €132,732 (-6.6%), from -€2.0m to -€2.1m
- Gross operating margin -€96,451
down €96,451 (-3177.8%), from -€3,035 to -€99,486
- Staff costs -€17,560
no longer reported in 2024 (was €17,560)
- Write-downs +€17,500
new in 2024: €17,500
- Depreciation +€12,030
new in 2024: €12,030
- Other operating charges +€1,574
up €1,574 (+163.9%), from €960 to €2,535
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,384,907 | €4,007,077 | +€622,170 | +18.4% |
| Fixed assets | 21/28 | €2,493,462 | €3,251,432 | +€757,970 | +30.4% |
| Tangible fixed assets | 22/27 | - | €757,970 | +€757,970 | |
| Land and buildings | 22 | - | €757,970 | +€757,970 | |
| Financial fixed assets | 28 | €2,493,462 | €2,493,462 | = | 0.0% |
| Current assets | 29/58 | €891,445 | €755,645 | -€135,800 | -15.2% |
| Amounts receivable within one year | 40/41 | €827,569 | €724,471 | -€103,098 | -12.5% |
| Trade receivables | 40 | €16,525 | €16,525 | = | 0.0% |
| Other amounts receivable | 41 | €811,044 | €707,946 | -€103,098 | -12.7% |
| Cash at bank and in hand | 54/58 | €63,876 | €31,174 | -€32,702 | -51.2% |
| Total equity and liabilities | 10/49 | €3,384,907 | €4,007,077 | +€622,170 | +18.4% |
| Equity | 10/15 | €2,815,937 | €3,816,205 | +€1.0m | +35.5% |
| Contributions | 10/11 | €4,536,058 | €5,669,058 | +€1.1m | +25.0% |
| Capital | 10 | €4,536,058 | €5,669,058 | +€1.1m | +25.0% |
| Issued capital | 100 | €4,536,058 | €5,669,058 | +€1.1m | +25.0% |
| Reserves | 13 | €278,106 | €278,106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €278,106 | €278,106 | = | 0.0% |
| Legal reserve | 130 | €278,106 | €278,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,998,227 | -€2,130,960 | -€132,732 | -6.6% |
| Amounts payable | 17/49 | €568,970 | €190,872 | -€378,097 | -66.5% |
| Amounts payable within one year | 42/48 | €568,970 | €190,872 | -€378,097 | -66.5% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €17,979 | €14,855 | -€3,125 | -17.4% |
| Suppliers | 440/4 | €17,979 | €14,855 | -€3,125 | -17.4% |
| Taxes, remuneration and social security | 45 | €2,990 | - | -€2,990 | |
| Taxes | 450/3 | €178 | - | -€178 | |
| Remuneration and social security | 454/9 | €2,812 | - | -€2,812 | |
| Other amounts payable | 47/48 | €548,000 | €176,000 | -€372,000 | -67.9% |
| Remuneration, social security and pensions | 62 | €17,560 | - | -€17,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,030 | +€12,030 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,500 | +€17,500 | |
| Other operating charges | 640/8 | €960 | €2,535 | +€1,574 | +163.9% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | -€3,035 | -€99,486 | -€96,451 | -3177.8% |
| Operating profit (loss) | 9901 | -€21,855 | -€131,551 | -€109,695 | -501.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €426 | €1,182 | +€756 | +177.6% |
| Recurring financial charges | 65 | €426 | €368 | -€58 | -13.6% |
| Non-recurring financial charges | 66B | - | €814 | +€814 | |
| Profit (loss) for the period before taxes | 9903 | -€22,281 | -€132,732 | -€110,452 | -495.7% |
| Profit (loss) for the period | 9904 | -€22,281 | -€132,732 | -€110,452 | -495.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,281 | -€132,732 | -€110,452 | -495.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.